2024 Low Income Taxpayer Clinic Supplemental Grant | TREAS GRANTS 052024 002

Opportunity Information: Apply for TREAS GRANTS 052024 002

The 2024 Low Income Taxpayer Clinic (LITC) Supplemental Grant is a discretionary federal grant opportunity (CFDA 21.008) offered through the Low Income Taxpayer Clinic Program to expand access to help for low-income taxpayers who are dealing with IRS tax disputes and to strengthen education for taxpayers with limited English proficiency. The key change behind this supplemental opportunity is an expansion in what kinds of services can qualify for funding. Historically, clinics typically had to provide direct representation in tax controversies. Starting in 2023 and continuing into 2024, the IRS broadened eligibility so an organization can qualify even if it does not personally represent taxpayers in disputes, as long as it ensures taxpayers can get representation through a structured referral model. This change reflects updated authorities and funding direction under the Consolidated Appropriations Act, 2023.

Under the expanded criteria, an applicant can be funded for one of two main approaches. First, an organization may focus on connecting low-income taxpayers who are in controversy with the IRS to qualified representatives rather than handling cases in-house. In this model, the organization acts as the access point and navigator: it identifies eligible taxpayers, assesses the nature of the controversy, and refers the taxpayer to a qualified representative who has agreed to accept referred matters on a pro bono basis. The grant recognizes this as a legitimate way to ensure representation, so long as the organization is genuinely ensuring access, not simply distributing a list of names. Second, an organization may be funded to operate an ESL (English as a Second Language) Education Pilot Program, which is aimed at informing ESL taxpayers about their rights and responsibilities under the Internal Revenue Code. Importantly, the pilot program route does not require the organization to also provide tax controversy representation to low-income taxpayers. This creates a pathway for community organizations that are strong in outreach and education, but not structured as legal clinics, to participate.

The opportunity is targeted to a wide range of potential applicants, including public and state-controlled institutions of higher education, private institutions of higher education, 501(c)(3) nonprofit organizations (other than higher education institutions), for-profit organizations other than small businesses, and other eligible entities as defined by the program. The overall activity area is categorized under Law, Justice, and Legal Services, which fits both the controversy-assistance component and the taxpayer-rights education component, since both are designed to improve fairness, understanding, and access within the tax administration system.

From a funding standpoint, the award ceiling is listed at $200,000, with an expected 50 awards. The funding instrument is a grant, and the opportunity is identified as TREAS GRANTS 052024 002. The posting indicates an original closing date of April 10, 2024, and the opportunity record was created on February 26, 2024. Because this is described as a supplemental grant, it is best understood as funding meant to expand or support qualifying services under the LITC framework, particularly those newly recognized as eligible: indirect representation through pro bono referrals and the ESL education-only pilot model.

For organizations trying to determine whether they qualify and what is required in an application, IRS Publication 3319 is the central reference document. It lays out eligibility requirements for LITC matching grants, provides application instructions, and includes program and administrative guidance for the grant year, along with appendices that function as practical implementation tools. Publication 3319 is intended to serve as the operating manual for applicants and recipients, covering the standards the IRS expects programs to meet and how the grant-funded work should be structured and administered. The publication is available at https://www.irs.gov/pub/irs-pdf/p3319.pdf.

• The Low Income Taxpayer Clinic in the law, justice and legal services sector is offering a public funding opportunity titled "2024 Low Income Taxpayer Clinic Supplemental Grant" and is now available to receive applicants.
• Interested and eligible applicants and submit their applications by referencing the CFDA number(s): 21.008.
• This funding opportunity was created on 2024-02-26.
• Applicants must submit their applications by 2024-04-10. (Agency may still review applications by suitable applicants for the remaining/unused allocated funding in 2026.)
• Each selected applicant is eligible to receive up to $200,000.00 in funding.
• The number of recipients for this funding is limited to 50 candidate(s).
• Eligible applicants include: Public and State controlled institutions of higher education, Nonprofits having a 501 (c) (3) status with the IRS, other than institutions of higher education, Private institutions of higher education, For-profit organizations other than small businesses, Others.

Apply for TREAS GRANTS 052024 002

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